Table of Contents

• Notice 2005-2
  • DRAFTING INFORMATION
• Notice 2005-5
  • I. PURPOSE
  • II. BACKGROUND
  • III. QUESTIONS AND ANSWERS
  • DRAFTING INFORMATION
• Notice 2005-7
  • Background
  • Temporary and Proposed Regulations under Sections 6043(c) and 6045
  • Section 6043A
  • Reporting and Request for Comments
• Rev. Proc. 2005-10
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. DEFINITIONS
  • SECTION 4. PER DIEM SUBSTANTIATION METHOD
  • SECTION 5. HIGH-LOW SUBSTANTIATION METHOD
  • SECTION 6. LIMITATIONS AND SPECIAL RULES
  • SECTION 7. APPLICATION
  • SECTION 8. WITHHOLDING AND PAYMENT OF EMPLOYMENT TAXES
  • SECTION 9.. EFFECT ON OTHER DOCUMENTS
  • DRAFTING INFORMATION